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TMI Blog2023 (2) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... MS. Respondents says that he will ascertain as to whether or not the notice was, firstly, uploaded on the designated portal and also whether a real-time alert was sent to the petitioner via SMS. Petitioner has conceded that there is no assertion, even in the writ petition or in the reply to the notice dated 10.03.2022, that the petitioner/assessee did not receive a real-time alert via SMS. Said, the impediment which is in the way of the respondent/revenue is as to whether the expression not being less than seven days appearing in clause (b) of Section 148A of the Act should be interpreted in the manner in which Petitioner has put forth before us. Petitioner also points out that the digital signatures were appended on the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file its response on or before 17.03.2022 . 4. It cannot be disputed that the requirement under Section 148A(b) of the Act is to accord time to an assessee not less than seven days and but not exceeding thirty days from the date on which the notice is issued . 5. Mr Kapoor submits that the expression not less than seven days commences from the date when the notice was issued, which will take the time required to be granted beyond 17.03.2022. 5.1 In support of his plea, Mr Kapoor has relied upon the judgment of the Supreme Court rendered in Commissioner of Income-tax v. Braithwaite Co. Ltd (1993) 67 Taxman 155 (SC). In particular, reference is made to the observations made in paragraph 7 of the said judgment, which read as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is ours] 6. We may note that Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the respondent/revenue, has indicated, albeit, across the bar, that the notice dated 10.03.2022, issued under Section 148A(b) of the Act, would have been uploaded on the designated portal, and therefore, the reliance on the email dated 12.03.2022 by the petitioner/assessee will not help its cause. 7. In this context, we have queried Mr Maratha as to whether a real-time alert was sent to the petitioner via SMS. 7.1. Mr Maratha says that he will ascertain as to whether or not the notice was, firstly, uploaded on the designated portal and also whether a real-time alert was sent to the petitioner via SMS. 8. We may note that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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